Stay ahead in the evolving landscape of sustainable finance and ESG. This page offers practical tools and insights for banking and finance practitioners to leverage environmental, social, and governance criteria. Navigate regulatory challenges and seize opportunities for sustainable investment, ensuring compliance and fostering ethical financial practices. From green bonds to responsible lending, equip yourself with the knowledge to integrate ESG principles into your legal advisory services efficiently and confidently.
The European Association of CCP Clearing Houses (EACH) has stated that EU and UK central counterparties clearing deliverable exchange-traded...
The Association for Financial Markets in Europe (AFME) has urged EU policymakers to use the forthcoming Market Integration and Supervision Package...
The Association for Financial Markets in Europe (AFME) has published its Government Bond Data Report for Q4 2025 (4Q25) and the full year 2025. It...
The Foreign, Commonwealth & Development Office (FCDO), together with the Office of Financial Sanctions Implementation (OFSI), the Office of Trade...
Invoice discounting and factoringThe popularity of financing business through the invoice discounting and factoring of receivables has grown...
Foreign exchange (FX) derivativesWhat is a FX derivative?A foreign exchange (FX) derivative is a type of derivative whose payoff depends on the FX...
Types of debt securitiesWhat are debt securities?In the context of the debt capital markets, the term 'debt security' means a financial instrument,...
An introduction to repo and the Global Master Repurchase Agreement (GMRA)Coronavirus (COVID-19): This Practice Note contains information on subjects...
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
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